Commission and Spain v Gibraltar and the United Kingdom: a landmark case on engineered tax regimes

Cases C-106/09 P and C-107/09 P Commission and Spain v Gibraltar and the United Kingdom, 15th Nov 2011, are important cases on state aid and tax. They are considered by Timothy Lyons QC in his case-note for the British Tax Review, of which he is an assistant editor (European Law)

This material was first published by Sweet & Maxwell Limited in Commission and Spain v Gibraltar and the United Kingdom: a landmark case on engineered tax regimes BTR [2012] 55, issue 1 2012, Timothy Lyons QC, and is reproduced by agreement with the Publishers.